Income Taxes	6 Months Ended
Jun. 30, 2017
Income Taxes	Note 7 — Income Taxes The Company’s income tax expense of $0.3 million for the three months ended June 30, 2017 reflects an effective tax rate of (1.9)%. The Company’s income tax expense of $0.7 million for the three months ended June 30, 2016 reflects an effective tax rate of (20.5)%. The majority of the tax expense for the three months ended June 30, 2017 and 2016 relate to foreign income taxes. The Company’s income tax benefit of $27,603 for the six months ended June 30, 2017 reflects an effective tax rate of 0.1%. The Company’s income tax expense of $1.1 million for the six months ended June 30, 2016 reflects an effective tax rate of (5.6)%. The majority of the tax benefit for the six months ended June 30, 2017 relates to favorable discrete items partially offset by foreign income taxes. The majority of the tax expense for the six months ended June 30, 2016 relates to foreign taxes. During the first quarter of 2017, the Company adopted ASU 2016-09, “Improvement to Employee Share-Based Payment Accounting,” which simplifies several aspects of the accounting for share-based payments, including treatment of excess tax benefits and forfeitures, as well as consideration of minimum statutory tax withholding requirements. Under the new standard, all excess tax benefits and tax deficiencies will be recognized as income tax expense or benefit in the income statement as discrete items in the reporting period in which they occur. No discrete tax expense was recognized related to this during the second quarter of 2017.

Note 7 — Income Taxes

The Company’s income tax expense of $0.3 million for the three months ended June 30, 2017 reflects an effective tax rate of (1.9)%. The Company’s income tax expense of $0.7 million for the three months ended June 30, 2016 reflects an effective tax rate of (20.5)%. The majority of the tax expense for the three months ended June 30, 2017 and 2016 relate to foreign income taxes.

The Company’s income tax benefit of $27,603 for the six months ended June 30, 2017 reflects an effective tax rate of 0.1%. The Company’s income tax expense of $1.1 million for the six months ended June 30, 2016 reflects an effective tax rate of (5.6)%. The majority of the tax benefit for the six months ended June 30, 2017 relates to favorable discrete items partially offset by foreign income taxes. The majority of the tax expense for the six months ended June 30, 2016 relates to foreign taxes.

During the first quarter of 2017, the Company adopted ASU 2016-09, “Improvement to Employee Share-Based Payment Accounting,” which simplifies several aspects of the accounting for share-based payments, including treatment of excess tax benefits and forfeitures, as well as consideration of minimum statutory tax withholding requirements. Under the new standard, all excess tax benefits and tax deficiencies will be recognized as income tax expense or benefit in the income statement as discrete items in the reporting period in which they occur. No discrete tax expense was recognized related to this during the second quarter of 2017.